An Analysis of the Underground Economy and its Macroeconomic Consequences /

This paper develops a dynamic computable general equilibrium model in which optimizing agents evade taxes by operating in the underground economy. The cost to firms of evading taxes is that they find themselves subject to credit rationing from banks. Our model simulations show that in the absence of...

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Bibliografske podrobnosti
Glavni avtor: Dabla-Norris, Era
Drugi avtorji: Feltenstein, Andrew
Format: Revija
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 2003.
Serija:IMF Working Papers; Working Paper ; No. 2003/023
Online dostop:Full text available on IMF